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Gunn, J. L., Kawada, B. S., & Michas, P. N. (2019). Audit Market Concentration, Audit Fees, and Audit Quality: A Cross-Country Analysis of Complex Audit Clients. Journal of Accounting and Public Policy, 38, 1-21.
https://doi.org/10.1016/j.jaccpubpol.2019.106693

has been cited by the following article:

• TITLE: Impact of Auditor Competence, Integrity, and Ethics on Audit Quality in Saudi Arabia

  AUTHORS: Sulaiman A. Alsughayer

  KEYWORDS: Audit Quality, Auditors, Competency, Integrity, Ethics, Saudi Arabia

  JOURNAL NAME: Open Journal of Accounting, Vol.10 No.4, September 15, 2021

  ABSTRACT: This research is conducted to investigate the impact of auditor’s competency, integrity, and ethics on audit quality from the perceptions of auditors. The data is collected through questionnaires distributed to auditors in auditing firms in Saudi Arabia. The sample used was amounted to 102 auditors. The study surveyed different external auditors to explore their audit process attributes for achieving quality of audit. The findings show that the attributes of competence, integrity, and ethics have significant impact on audit quality. The findings indicate that the most important elements of attributes affecting audit quality are auditors’ continuous improvement and training programs, ways of carrying out their duties, and their compliance to code of conduct. This study extends the literature on audit quality and provides useful insights for audit firms and professional bodies for the policies and producers to be adopted and implemented to enhance audit quality.